DR DE LEYN PETER: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DR DE LEYN PETER
Largest movements
- Current investments +€197,290
up €197,290 (+75.5%), from €261,330 to €458,621
- Cash -€158,586
down €158,586 (-69.0%), from €229,727 to €71,141
mainly Current investments (-€197,290) and Contributions, distributions and other (-€120,000)
- Tangible fixed assets -€27,083
down €27,083 (-4.8%), from €565,917 to €538,834
of which Land and buildings: -€26,001
- Reserves +€35,000
up €35,000 (+4.6%), from €767,000 to €802,000
- Other debts -€33,346
no longer reported in 2025 (was €33,346)
- Financial income +€11,301
up €11,301 (+166%), from €6,825 to €18,126
- Gross operating margin +€4,370
up €4,370 (+1.7%), from €251,781 to €256,150
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,432,545 | €1,435,570 | +€3,025 | +0.2% |
| Fixed assets | 21/28 | €565,917 | €538,834 | -€27,083 | -4.8% |
| Tangible fixed assets | 22/27 | €565,917 | €538,834 | -€27,083 | -4.8% |
| Land and buildings | 22 | €516,762 | €490,761 | -€26,001 | -5.0% |
| Plant, machinery and equipment | 23 | - | €13,350 | +€13,350 | |
| Furniture and vehicles | 24 | €49,154 | €34,723 | -€14,432 | -29.4% |
| Current assets | 29/58 | €866,628 | €896,736 | +€30,108 | +3.5% |
| Amounts receivable after more than one year | 29 | €256,254 | €257,796 | +€1,542 | +0.6% |
| Other amounts receivable | 291 | €256,254 | €257,796 | +€1,542 | +0.6% |
| Amounts receivable within one year | 40/41 | €115,709 | €104,864 | -€10,845 | -9.4% |
| Trade receivables | 40 | €93,865 | €103,224 | +€9,359 | +10.0% |
| Other amounts receivable | 41 | €21,844 | €1,640 | -€20,204 | -92.5% |
| Current investments | 50/53 | €261,330 | €458,621 | +€197,290 | +75.5% |
| Cash at bank and in hand | 54/58 | €229,727 | €71,141 | -€158,586 | -69.0% |
| Deferred charges and accrued income | 490/1 | €3,607 | €4,314 | +€706 | +19.6% |
| Total equity and liabilities | 10/49 | €1,432,545 | €1,435,570 | +€3,025 | +0.2% |
| Equity | 10/15 | €1,382,948 | €1,421,456 | +€38,508 | +2.8% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €767,000 | €802,000 | +€35,000 | +4.6% |
| Distributable reserves | 133 | €767,000 | €802,000 | +€35,000 | +4.6% |
| Profit (loss) carried forward | 14 | €545,948 | €549,456 | +€3,508 | +0.6% |
| Amounts payable | 17/49 | €49,597 | €14,114 | -€35,483 | -71.5% |
| Amounts payable within one year | 42/48 | €35,357 | €3,711 | -€31,645 | -89.5% |
| Trade debts | 44 | - | €2,646 | +€2,646 | |
| Suppliers | 440/4 | - | €2,646 | +€2,646 | |
| Taxes, remuneration and social security | 45 | €2,011 | €1,065 | -€946 | -47.1% |
| Taxes | 450/3 | €2,011 | €1,065 | -€946 | -47.1% |
| Other amounts payable | 47/48 | €33,346 | - | -€33,346 | |
| Accrued charges and deferred income | 492/3 | €14,240 | €10,403 | -€3,837 | -26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,269 | €44,552 | +€2,283 | +5.4% |
| Other operating charges | 640/8 | €4,293 | €5,691 | +€1,398 | +32.6% |
| Gross operating margin | 9900 | €251,781 | €256,150 | +€4,370 | +1.7% |
| Operating profit (loss) | 9901 | €205,219 | €205,907 | +€688 | +0.3% |
| Financial income | 75/76B | €6,825 | €18,126 | +€11,301 | +166% |
| Recurring financial income | 75 | €6,825 | €18,126 | +€11,301 | +166% |
| Financial charges | 65/66B | €463 | €766 | +€303 | +65.6% |
| Recurring financial charges | 65 | €463 | €766 | +€303 | +65.6% |
| Profit (loss) for the period before taxes | 9903 | €211,582 | €223,267 | +€11,685 | +5.5% |
| Income taxes | 67/77 | €62,782 | €64,759 | +€1,977 | +3.1% |
| Profit (loss) for the period | 9904 | €148,799 | €158,508 | +€9,709 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €148,799 | €158,508 | +€9,709 | +6.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.